AUTHORITY | Customs Sub-Department |
PROCEDURE | |
| Step 1: | The customs declarant declares and presents the customs declaration and presents the actual goods (if any) to the customs authority. |
Step 2: | Customs officers receive, inspect and clear goods (if the dossier is valid); |
SUBMISSION OF DOSSIER | Done through the Customs Electronic Data Processing System |
DOSSIER | |
| Number: | 01 dossier |
Elements: | 1. Declaration of imported goods |
2. Commercial invoice (in case the buyer has to pay the seller). |
3. Bill of lading or other transport documents of equivalent value in case goods are transported by sea, air, railway or multimodal transport as prescribed by law. |
4. Import permits for goods requiring an import permit; Import license under tariff quota |
5. Notice of exemption from inspection or Notice of inspection results from a specialized inspection agency as prescribed by law |
6. Declaration of value |
7. Certificate of Origin (Certificate of Origin or Self-Certification of Origin) |
DURATION | Time limit for receipt, registration and inspection of customs dossiers: immediately after customs declarants submit and present customs dossiers in accordance with law. |
Time limit for completing physical inspection of goods and means of transport: - No later than 08 working hours for export shipments applying the form of physical inspection of part of goods according to probability; In case goods are subject to specialized inspection of quality, health, culture, animal and plant quarantine, and food safety according to relevant laws, the time limit for completion of physical inspection shall be calculated from the time of receiving the results of specialized inspection as prescribed. In case the consignment has a large quantity, variety of categories or the inspection is complicated, the head of the customs office in which the customs procedures are done shall decide to extend the time for physical inspection of goods, but no more than 2 days. |
SUBJECT | Organization/Individual |
RESULT | Decision on customs clearance of goods |
LEGAL BASIS | - Customs Law No. 54/2014/QH13 dated June 23, 2014 of the National Assembly |
- Decree No. 08/2015/ND-CP dated January 21, 2015 of the Government detailing and implementing a number of articles of the Customs Law on customs procedures, inspection and supervision. |
- Circular No. 38/2015/TT-BTC dated March 25, 2015 of the Ministry of Finance on customs procedures; customs inspection and supervision; export tax, import tax and tax administration for imported and exported goods |
- Circular No. 39/2015/TT-BTC dated March 25, 2015 of the Ministry of Finance regulating the customs value of imported and exported goods |
- Circular No. 14/2021/TT-BTC dated February 18, 2021 of the Ministry of Finance promulgating regulations on collection rates, regimes of collection, payment, management and use of customs fees and charges for goods and means of transport. |